This research article explain the fabrication of poly (methyl methacrylate)/ zirconium oxide (PMMA/ZrO2) nanocomposite films via a solution casting technique. The fabricated nanocomposite films were examined for their structural, morphological and optical properties through X-ray diffraction, Atomic force microscopy, Fourier infrared transform, UV-Vis absorption and fluorescence emission spectroscopy techniques. Thermogravimetric test was performed to check the thermal stability of nanocomposite films and the mechanical properties was assessed using a universal testing machine. XRD patterns of samples showed the formation of pure PMMA films and the successful incorporation of ZrO2 nano-fillers into polymer matrix and the results are in good agreement with the FTIR results. The agglomeration of particles and change in surface roughness of films was noticed from AFM images. UV-Vis absorption analysis revealed that the absorption onset of PMMA films shifted towards a longer wavelength with an increasing content of ZrO2 nano-fillers. The photoluminescence spectra exhibited the significant enhancement of photoluminescence intensity and a red shift in the emission peak of PMMA films as the content of ZrO2 nanofillers increases. With an increase of ZrO2 nanofiller concentration, the mechanical properties of composite films change significantly. The sample with 3% nano-filler exhibited the good mechanical strength, including a break energy of 4665 MJ/m3 and a break stress of 3.390 MPa and superior photoluminescence intensity making it suitable composite material for denture-based applications.